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ASB issues new going concern auditing standard Logo aicpa

  Hiram Hasty |   Free |   AICPA |   22 Feb 2017 |   Journal of Accountancy

This article discusses the new AICPA Auditing Standards Board going concern standard that considers FASB’s new accounting considerations for going concern as well as GASB’s accounting guidance for state and local governments.

Topics covered:
  • Assurance: Technical: Audit: Going concern, Foundational